History
Div 27 inserted by No 176 of 1999. |
History
Subdiv 27-A (heading) inserted by No 77 of 2001. |
History
S 27-15(2) amended by No 73 of 2006, s 3 and Sch 5 items 156 to 158, by substituting "*Wine Tax Act" for "A New Tax System (Wine Equalisation Tax) Act 1999" in para (a), substituting "*Luxury Car Tax Act" for "A New Tax System (Luxury Car Tax) Act 1999" in para (b) and substituting "Luxury Car Tax Act" for "A New Tax System (Luxury Car Tax) Act 1999" in para (c), effective 1 July 2006. |
History
S 27-15(3) amended by No 39 of 2012, s 3 and Sch 1 items 186 and 187, by substituting "the payment of *assessed GST" for "the payment of *GST" and "that payment of assessed GST" for "that payment of GST", applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 27-15 inserted by No 176 of 1999. |